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Türkiye: Pillar Two filing opened for global minimum top-up tax

The announcement applies to multinational enterprise (MNE) groups exceeding the Turkish lira equivalent of €750 million in annual consolidated revenue.

July 14, 2026

The tax administration on June 1, 2026, announced that the global minimum top-up corporate tax return was opened for application. The return is used to report and pay Pillar Two top-up tax under the income inclusion rule (IIR) and the undertaxed profits rule (UTPR).

The announcement applies to multinational enterprise (MNE) groups exceeding the Turkish lira equivalent of €750 million in annual consolidated revenue.


For more information, contact a KPMG tax professional in Türkiye:

Fatma Büyükdemirci | fbuyukdemirci@kpmg.com

Beyza Özsoy | bozsoy@kpmg.com

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